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Strategic Business Reporting

The Strategic Business Reporting syllabus for the Institute of Chartered Accountants of Nigeria, broken down by how much of the paper each area is worth. Group Financial Statements is the heaviest at 30% of the marks.

Where the marks are

Percentages are the examinable weighting for each area. Revising in this order puts your time where the marks are.

  1. Group Financial Statements

    30%

    Introduction to consolidating complex group structure · Preparation of financial statements of a complex group

  2. Reporting of Entity's Performance to Stakeholders

    25%

    Performance reporting · Non-financial Assets · Non-financial Liabilities · Financial Assets and Liabilities · Segment Reporting

  3. Interpret Financial Statements, Sustainability Disclosures, Non-financial Data and Information, and Other Related Disclosures and Reports

    20%

    Suitability of accounting policies and reported numbers · Analyses, interpretation and appraisal of financial and other reports · Limitations of financial analyses

  4. Sustainability and Integrated Reporting

    10%

    Evolution and development of sustainability reporting · Sustainability reporting frameworks · IFRS Sustainability Disclosure Standards (IFRS S1 and S2)

  5. Ethical Issues in, and Regulatory Framework of Strategic Business Reporting

    5%

    Ethical issues in strategic business reporting · Regulatory framework of strategic business reporting

  6. The Impact of Changes and Potential Changes in Accounting Regulations

    5%

    First-time adoption of new standards and exposure drafts

  7. Other Current Developments in and Beyond Financial Reporting

    5%

    Global convergence and Nigerian generally accepted accounting principles · Technology and other employability skills in business reporting · Insurance contracts and emerging regulatory issues · IASB practice statements

What Edentos holds for this paper

  • 121 past questions from the Institute’s own papers, with its published solutions.
  • Timed mock examinations, written by hand and marked against the examiner’s guide.
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Syllabus areas and weightings are published by the Institute of Chartered Accountants of Nigeria. Past questions and their official solutions are the Institute’s copyright and are available to signed-in candidates only.